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Armonizacion fiscal del IVA entre paises de diferente tamano


  • Gustavo Cabrera Gonzalez

    () (Universidad de Guadalajara)


Este trabajo pretende demostrar que una politica de armonizacion fiscal del impuesto al valor agregado (iva) entre dos economias de diferente tamano que comercian con bienes y servicios en un mercado oligopolico, representa una mejora potencial del bienestar en el sentido de Pareto. Lo anterior se fundamenta en el hecho de que dos paises que tienen diferentes tasas de iva y que comercian libremente entre ellos, podrian utilizar la politica fiscal de manera estrategica para mejorar dicho bienestar individual. Sin embargo, este trabajo demuestra que una politica cooperativa de armonizacion fiscal trae consigo una mejora en el bienestar colectivo.

Suggested Citation

  • Gustavo Cabrera Gonzalez, 2005. "Armonizacion fiscal del IVA entre paises de diferente tamano," EconoQuantum, Revista de Economia y Negocios, Universidad de Guadalajara, Centro Universitario de Ciencias Economico Administrativas, Departamento de Metodos Cuantitativos y Maestria en Economia., vol. 2(1), pages 37-62, Julio - D.
  • Handle: RePEc:qua:journl:v:2:y:2005:i:1:p:37-62

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    More about this item


    Impuesto al Valor Agregado; armonizacion fiscal; bienestar;

    JEL classification:

    • D43 - Microeconomics - - Market Structure, Pricing, and Design - - - Oligopoly and Other Forms of Market Imperfection
    • F15 - International Economics - - Trade - - - Economic Integration
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods


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